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Showing 81–90 of 2166 articles for “Art. 239 bis AB”
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
…quinquies. They are exempt from payment of value added tax and from the obligations incumbent on taxable persons.They may, however, opt to be taxed under the simplified scheme set out below:1° They ar…
…ion and an agreement, appended to the city contract, concluded with the municipality, the public establishment for inter-municipal cooperation and the State representative in the department, relating…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
…es, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable institution-established or incorporated outside France and subject to a privileged tax regime,…
…icle 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way of derogation, the rate is increased to 75% when the profits are made b…
…are taxed in the name of several taxpayers, the rental value is apportioned, for the purposes of establishing the taxes for each of the taxpayers, in proportion to the surface areas concerned. III -Th…
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
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